Case law

Thomas Creek Lumber Log Co. v. Dept. of Rev.

19 Or. Tax 103 · Oregon Tax Court · Jun 7, 2006

Due to a steady decline in the wood chip industry since 1995, taxpayer appealed the assessed value of the property for tax year 1999-2000, as stated in the roll, to the county Board of Property Tax Appeals (BOPTA). … ADC Kentrox, 19 OTR at 94 (citing Resolution Trust Corp. v. Dept. of Rev., 13 OTR 276 , 279 (1995)). 6.

Grant Cty. Ass. v. Hawkeye Mini.

19 Or. Tax 382 · Oregon Tax Court · Dec 21, 2007

Allen v. Dept. of Rev. , 17 OTR 248 , 252 (2003). … In addition, both corporations have the same board of directors.

Experimental Aircraft Ass'n v. Polk County Assessor

16 Or. Tax 183 · Oregon Tax Court · Dec 1, 1999

A primary mission of Plaintiff is the communication of safety issues, construction techniques, and National Transportation and Safety Board reports. … Certainly the actors in Theatre West of Lincoln City, Ltd. v. Dept. of Rev., 319 Or 114 , 873 P2d 1083 (1994) enjoyed their amateur theatricals. The authors in Oregon Writer’s Colony v.

Swank v. Deschutes County Assessor

Oregon Tax Court · May 13, 2013

provided in ORS 309.110(1) (providing for disposition of petitions to the board by order of the board) and ORS 305.280(4) (providing for the 30 day appeal period to the Oregon Tax Court). … Paris v.

Nguyen v. Multnomah County Assessor, Tc-Md 090236b (or.tax 5-29-2009)

Oregon Tax Court · May 29, 2009

For the 2008-09 tax year, Plaintiffs appealed to the Multnomah County Board of Property Tax Appeals (BOPTA). The real market value (RMV) for the property was affirmed at $532,310. … Parks Westsac L.L.C. v. Dept. of Rev. , 15 OTR 50 (1999). III. CONCLUSION Now, therefore, IT IS THE DECISION OF THIS COURT that the appeal is dismissed. Dated this _____ day of May 2009.

Oakmont LLC v. Clackamas County Assessor

21 Or. Tax 375 · Oregon Tax Court · Apr 29, 2014

The initial real market value (RMV) for the sub- ject property determined by the county for the 2009-10 tax year was $21,756,425.1 Before the Board of Property Tax Appeals (BOPTA), the county had recommended that the RMV … To overcome his decision, taxpayer needs to show he was clearly wrong about whether, as stated in the 378 Oakmont LLC v.

Quinn v. Benton County Assessor, Tc-Md 090872c (or.tax 9-17-2009)

Oregon Tax Court · Sep 17, 2009

That request was denied by the local county board of property tax appeals. Plaintiffs timely appealed to this court. … Paris v. Dept. of Rev. , TC 4831, WL 4801342 (Order Nov 5, 2008), Sherman v. Dept. of Rev. , 17 OTR 322 (2004), Kaady v. Dept. of Rev. , 15 OTR 124 , 125 (2000), Parks Westsac L.L.C. v.

LaMontagne v. Multnomah County Assessor

Oregon Tax Court · May 23, 2013

LAMONTAGNE, ) ) Plaintiff, ) TC-MD 130092D ) v. … Barry Dayton and Jeff Brown appeared on behalf of Defendant. During the case management conference, Plaintiff stated that he is appealing the 2011-12 real market value of property identified as R295339.

Bylund v. Department of Revenue Valley River Center

9 Or. Tax 4 · Oregon Tax Court · Feb 9, 1981

In Pacific Power & Light Co. v. … In Burlington Northern et al v.

Emmert v. Clackamas County Assessor

Oregon Tax Court · Aug 24, 2018

) ) Plaintiff, ) TC-MD 180196R ) v. … A review of Plaintiff’s materials shows the Order of the Board of Property Tax Appeals (BOPTA) was mailed to Plaintiff on March 19, 2018. The Complaint was filed on April 25, 2018.

Proud Truck Sales, Inc. v. Department of Revenue

4 Or. Tax 566 · Oregon Tax Court · Nov 15, 1971

Tax Commission, 248 Or 460 , 435 P2d 302 (1967), Belton v. Buesing, 240 Or 399 , 402 P2d 98 (1965), Boyle v. City of Bend, 234 Or 91 , 380 P2d 625 (1963), and County of Lincoln v. … See also Pilgrim Turkey Packers v.

Multnomah County v. Department of Revenue

7 Or. Tax 315 · Oregon Tax Court · Jan 10, 1978

Fraternity, 255 Cal App2d 789, 794, 63 Cal Rptr 419, 422 (1967); Brotherhood of Railroad Signalmen v. Zoning Board, 348 Ill App 106, 108 NE2d 43 (1952); and Woman’s Club, &c., v. … Filipino-American Assn. v. Dept. of Rev., 5 OTR 645 (1974).

Alpine Land Inc. v. Baker County Assessor

Oregon Tax Court · Jul 15, 2013

The first step in the appeal process is to file a petition with the county board of property tax appeals. See ORS 309.100. … See Harty v. Deschutes County Assessor, TC-MD No 110006D, WL 1196413 at *1 (Mar 30, 2011); and Rice v. Yamhill County Assessor, TC-MD No 010854D, WL 1012790 (Aug 13, 2001).

Gray v. Dept. of Rev.

23 Or. Tax 220 · Oregon Tax Court · Dec 20, 2018

See Sanok v. … In Knapp v.

Aspell v. Klamath County Assessor

Oregon Tax Court · Sep 20, 2013

Plaintiffs assert that the board of property tax appeals (board) order is in error because “the real market value for the improvements includes the value of the use of the real property which is owned by the federal government … Kaady v. Dept. of Rev., 15 OTR 124, 125 (2000). “So long as the property’s maximum assessed value is less than its real market value, taxpayer is not aggrieved.” Parks Westsac L.L.C. v.

Simyachko v. Marion County Assessor, Tc-Md 110273d (or.tax 5-18-2011)

Oregon Tax Court · May 18, 2011

Plaintiffs are appealing the Marion County Board of Property Tax Appeals' Order (BOPTA's Order), dated March 9, 2011, reducing the subject property's real market value to $355,000. … Kaady v. Dept. of Rev. , 15 OTR 124 , 125 (2000). For a taxpayer to be aggrieved, the alleged real market value must be lower than the maximum assessed value. Parks Westsac L.L.C. v.

Rismoen Revocable Tr. v. Washington Cnty, Tc-Md 090477d (or.tax 8-21-2009)

Oregon Tax Court · Aug 21, 2009

Plaintiff appealed the real market value of the subject property to the Board of Property Tax Appeals (BOPTA). In its Order dated February 27, 2009, BOPTA reduced the real market value to $310,000. … Kaady v. Dept. of Rev. , 15 OTR 124 , 125 (2000).

Hidden Court LLC v. Multnomah County Assessor

Oregon Tax Court · Aug 3, 2015

COURT LLC, ) ) Plaintiff, ) TC-MD 150235N ) v. … asserts a counterclaim, further discussion is appropriate here. /// FINAL DECISION OF DISMISSAL TC-MD 150235N 1  In Village at Main Street Phase II, LLC v.

Allen v. Clackamas County Assessor, Tc-Md 070852c (or.tax 2-28-2008)

Oregon Tax Court · Feb 28, 2008

And, as this court previously noted in Schweitzer's Casual Wear v. … state."); ORS 305.275 (1) (providing for appeals to the Magistrate Division of the Tax Court by persons "[A]ggrieved by and affected by an act, omission, order or determination *Page 5 of [the Department of Revenue, county board

Dearmond v. Department of Revenue

14 Or. Tax 112 · Oregon Tax Court · Jan 27, 1997

Robert DeArmond was Chairman of the Board of Directors of Idaho Forest Industries, Inc., an S corporation doing business in Oregon and Idaho. … See, e.g., Webb v. United States, 66 F3d 691 , 95-2 USTC (CCH) ¶ 50, 531 (4th Cir 1995); Oropallo v.